West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13F-2
Definitions
# (a)
Any term used in this article shall have the same meaning as when used in a comparable context in §11-13-1 et seq. of this code, unless a different meaning is clearly required by the context of its use or by definition in this article.
# (b)
For purposes of this article, the term:
# (1)
"Eligible taxpayer" means a utility which has provided electric or natural gas service, or both electric and natural gas service; or water or sewer service, or both water and sewer service, to qualified low-income residential customers at special reduced rates.
# (2)
"Cost of providing utility service at special reduced rates" means the amount certified by the Public Service Commission under the provisions of §24-2A-2 of this code as the revenue deficiency incurred by a public utility in providing special reduced rates for electric, natural gas, sewer, or water utility service as required by §24-2A-1 or approved pursuant to §24-2A-5 of this code.
# (3)
"Special reduced rates" means the rates ordered by the Public Service Commission under the authority of §24-2A-1 or §24-2A-5 of this code.
# (4)
"Qualified low-income residential customers" means those utility customers eligible to receive electric, natural gas, water, or sewer utility service under special reduced rates.
Source: view the official text
In this chapter (40 sections)
- 11-13D-3F · Amount of credit allowed and application of credit for…
- 11-13D-4 · Eligible investment for industrial expansion or…
- 11-13D-5 · Eligible investment for research and development
- 11-13D-5A · Eligible investment for qualified housing development…
- 11-13D-5B · Qualified investment for a management information services…
- 11-13D-6 · Forfeiture of unused tax credits, redetermination of credit…
- 11-13D-7 · Transfer of eligible investment to successors
- 11-13D-8 · Prior industrial expansion credit preserved
- 11-13D-9 · Severability
- 11-13D-10 · Termination of credit, exception for electricity producers,…
- 11-13E-1 · Legislative finding and purpose
- 11-13E-2 · Definitions
- 11-13E-3 · Amount of credit allowed for coal loading facilities
- 11-13E-3A · Application of credit after June 30, 1987
- 11-13E-3B · Application of credit after June 30, 1993
- 11-13E-4 · Eligible investment
- 11-13E-5 · Forfeiture of unused tax credits; redetermination of credit…
- 11-13E-6 · Transfer of eligible investment to successors
- 11-13E-7 · Severability
- 11-13F-1 · Legislative Purpose
- 11-13F-2 · Definitions
- 11-13F-3 · Amount of credit
- 11-13F-4 · When credit may be taken
- 11-13F-5 · Application of credit
- 11-13G-1 · Legislative purpose
- 11-13G-2 · Definitions
- 11-13G-3 · Amount of credit
- 11-13G-4 · When credit may be taken
- 11-13G-5 · Application of credit
- 11-13H-1 · 11-13H-1
- 11-13H-2 · 11-13H-2
- 11-13H-3 · 11-13H-3
- 11-13H-4 · 11-13H-4
- 11-13I-1 · Legislative purpose
- 11-13I-2 · Credit allowed; amount and duration of credit; recapture of…
- 11-13I-3 · Application of credit; limitation of credit; tax…
- 11-13J-1 · Short title
- 11-13J-2 · Legislative finding and purpose
- 11-13J-3 · Definitions
- 11-13J-4 · Eligibility for tax credits; creation of neighborhood…